Whether billed separately to  the purchaser or included in a lump sum selling price; the table  wine tax levied pursuant to Code of Ala. 1975, §28-7-16, may not  be excluded from the measure of sales or use tax.

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.

History: Adopted November 3, 1980. Amended March 16, 1981. Readopted October 31, 1982 under APA. Amended December 5, 1984; amendment effective January 10, 1985. Filed January 15, 1993; April 15, 1993.